For non-US owners of a Utah LLC
Foreign-Owned Utah LLC: State Report, Tax and IRS Filing
Your LLC is formed in Utah and you live outside the US. Two sets of rules apply every year: Utah's report and tax, and the IRS filing for foreign-owned LLCs. Here are both, from the state's own sources and the IRS.
Quick answer
What does a foreign-owned Utah LLC have to file each year?
With Utah: Annual Renewal. Fee: US$18. Due: Each year by the anniversary of registration. With the IRS: Form 5472 with a pro forma Form 1120 for any year with a transaction between the LLC and its foreign owner, with a US$25,000 penalty if missed.
At a glance
- Utah yearly report
- Annual Renewal
- Utah fee
- US$18
- Utah due date
- Each year by the anniversary of registration.
- IRS filing
- Form 5472 with a pro forma Form 1120; US$25,000 penalty if missed
- Fees
- See our Form 5472 filing service page, or request a quote
The IRS filings for a Utah LLC with a foreign owner
The state filings do not replace the federal ones. A Utah LLC owned by one non-US person is a disregarded entity for income tax, but the IRS treats it as a corporation for related-party reporting, so it files Form 5472 with a pro forma Form 1120 for any year with a transaction between the LLC and its owner, including the money used to form it. A missed or substantially incomplete form carries a US$25,000 penalty (IRS).
Also on the federal side: the BE-13 survey, generally within 45 days of a foreign person setting up a US business (BEA rule), and a Form 1040-NR only if the LLC has income effectively connected with a US trade or business (IRS).
Utah filings for a foreign-owned LLC
These are the state-level duties of a Utah LLC, as published by Utah (Utah official source). State figures checked October 28, 2026.
| Item | Utah |
|---|---|
| Yearly report | Annual Renewal |
| Fee | US$18. US$18 (Fiscal Year 2026 fee schedule). |
| Due | Each year by the anniversary of registration. |
| State tax | None found on the official pages checked. |
| If it is late | US$10 late fee; reinstatement costs US$18 for each missed year plus a US$10 delinquency fee. |
Keeping a Utah LLC in good standing
State. Annual Renewal: Each year by the anniversary of registration.
IRS. Form 5472 with the pro forma Form 1120, normally by April 15 for a calendar-year LLC (Form 7004 extends it)
Once. BE-13 within 45 days of formation, if it applies
How we help
We prepare Form 5472 and the pro forma Form 1120 for foreign-owned Utah LLCs, or the full year under our annual package. Fees are on our Form 5472 filing service. Gurleen Kaur, CPA licensed in British Columbia and Washington State, signs. We remind you of the Utah date; the state report itself is filed with Utah.
See the annual compliance package, best state for non-US founders and US LLC tax by country.
Law references for a Utah LLC
Utah
- State rules: Utah official page.
Federal
- Form 5472: Internal Revenue Code section 6038A and Treas. Reg. section 1.6038A-1; T.D. 9796 treats a foreign-owned single-member LLC as a corporation for this purpose (IRS).
- Effectively connected income and Form 1040-NR: Code sections 864 and 871 (IRS Pub 519).
- BE-13: 15 CFR 801.7 (eCFR).
Other states
All 50 states and DC in one table: US LLC annual fees by state.
- Wyoming
- Delaware
- Florida
- Texas
- Nevada
- Colorado
- Montana
- South Dakota
- Missouri
- Ohio
- Arizona
- California
- New York
- Washington
- Illinois
- Alabama
- Alaska
- Arkansas
- Connecticut
- Georgia
- Hawaii
- Iowa
- Kentucky
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- New Hampshire
- New Jersey
- North Carolina
- North Dakota
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- Tennessee
- Vermont
- Virginia
- West Virginia
Common questions
What does a Utah LLC owe the state each year?
Annual Renewal. Fee: US$18. Due: Each year by the anniversary of registration.
Does a Utah LLC owned by a non-US person pay Utah tax?
None found on the official pages checked.
What happens if the Utah filing is late?
US$10 late fee; reinstatement costs US$18 for each missed year plus a US$10 delinquency fee.
Does a foreign-owned Utah LLC file with the IRS?
Yes. Form 5472 with a pro forma Form 1120 for any year with a reportable transaction with the foreign owner, including the money used to form it. The penalty for missing it is US$25,000. This is separate from the state filing.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- Utah: official source
- IRS: Instructions for Form 5472
- eCFR: 15 CFR 801.7 (BE-13 reporting requirement)
- IRS: Publication 515
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: US LLC fees by state, Annual compliance package, Best state for non-US founders.
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